# EUR-Lex - 52013PC0193 - EN

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# 52013PC0193

**Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Regulation (EC) No 450/2008 laying down the Community Customs Code (Modernised Customs Code) as regards the date of its application /* COM/2013/0193 final - 2013/0104 (COD) */**

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EXPLANATORY MEMORANDUM

1.           CONTEXT OF THE PROPOSAL

Regulation (EC) No 450/2008 of the European
Parliament and of the Council of 23 April 2008 laying down the
Community Customs Code (Modernised Customs Code)[1]
aimed at the adaptation of customs legislation to fit, but also to govern, the
electronic environment for customs and trade. This provided an opportunity to
carry out a major overhaul of the customs rules in order to make them simpler
and better structured.

That Regulation entered into force on 24
June 2008, but becomes applicable, in accordance with its Article 188(2), only once
its implementing provisions are applicable, and on 24 June 2013 at
the latest.

On 20 February 2012, the Commission
submitted to the European Parliament and the Council a proposal[2] for a Regulation laying down
the Union Customs Code, as a recast of Regulation (EC) No 450/2008, to repeal
and replace it before its scheduled date of application, due to the following
needs:

-           to postpone the date of
application of Regulation (EC) No 450/2008 so as to give administrations and
economic operators adequate time to undertake the necessary investments and
ensure a phased, binding but realistic implementation of electronic processes;

-           to align Regulation (EC) No
450/2008 on the requirements of the Lisbon Treaty, as regards the empowerment
to be given to the Commission to adopt either delegated or implementing acts,
in accordance with Articles 290 and 291 of the Treaty on the Functioning of the
European Union;

-           to adjust some provisions of Regulation
(EC) No 450/2008 that have proved difficult to implement.

However, while the institutions are close
to a political agreement on the final text of the Regulation, the ordinary
legislative procedure for that recast could not be completed in time for adoption
and entry into force of the recast Regulation before the deadline of 24 June
2013.

In the absence of such adoption, the main
adverse consequences would be the following:

-           Regulation (EC) No 450/2008
would become applicable on 24 June 2013 without any Commission acts in force to
support that application and without the necessary IT developments to ensure
compliance with the principle of using electronic data-processing techniques as
laid down in its Article 5(1);

-           Regulation (EEC) No 2913/92 (the
Community Customs Code, currently in force) would, inter alia, be repealed and that
would generate legal uncertainty about the customs legislation actually
applicable and be an obstacle to maintaining a comprehensive and consistent
Union legal framework for customs matters pending the adoption of the proposed
Regulation.

For these reasons and as a contingency plan
to prevent serious difficulties with the Union customs legal framework, the
Commission considers that the ultimate date of application of Regulation (EC)
No 450/2008, as laid down in the second subparagraph of its Article 188(2), may
have to be postponed to provide the legislature with adequate time to complete
the process of adoption of the Union Customs Code. The new date of application
considered appropriate for that purpose would be 1.11.2013.

2.           RESULTS OF CONSULTATIONS
WITH THE INTERESTED PARTIES AND IMPACT ASSESSMENTS

The proposal does not affect the substance
of Regulation (EC) No 450/2008 but only aims at postponing its date of
application, to take into account the time strictly needed for completion by the
European Parliament and the Council of the legislative procedure to repeal and
replace it by a new Regulation laying down the Union Customs Code.

Therefore, it warrants neither the involvement
of parties other than the European Parliament and the Council nor an impact
assessment.

3.           LEGAL ELEMENTS OF THE
PROPOSAL

The proposal consists in amending the
second subparagraph of Article 188(2) of Regulation (EC) No 450/2008 to replace
the date of 24 June 2013 by the date of 1.11.2013.

Its legal bases shall be the same ones as
govern the amended Regulation, taking due account of the Treaty of Lisbon:
Articles 33, 114 and 207 of the Treaty on the Functioning of the European Union
(TFEU). Due to the fact that it governs the adoption of non-legislative acts,
Article 31 TFEU can no longer serve as a legal basis for a legislative act like
the proposed Regulation. Such reference is in any case not required,
considering the scope and content of that Regulation.

4.           BUDGETARY IMPLICATION

None

5.           OPTIONAL ELEMENTS

None

2013/0104 (COD)

Proposal for a

REGULATION OF THE EUROPEAN PARLIAMENT
AND OF THE COUNCIL

amending Regulation (EC) No 450/2008
laying down the Community Customs Code (Modernised Customs Code) as regards the
date of its application

THE EUROPEAN PARLIAMENT AND THE
COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the
Functioning of the European Union, and in particular Articles 33, 114 and 207 thereof,

Having regard to the proposal from the
European Commission,

After transmission of the draft legislative
act to the national Parliaments,

Having regard to the opinion of the
European Economic and Social Committee[3],

Acting in accordance with the ordinary
legislative procedure,

Whereas:

(1)       Regulation (EC) No
450/2008 of the European Parliament and of the Council of
23 April 2008 laying down the Community Customs Code (Modernised
Customs Code)[4]
entered into force on 24 June 2008, but is to be applicable, in accordance with
its Article 188(2), only once its implementing provisions are applicable, and
on 24 June 2013 at the latest. Regulation (EC) No 450/2008 is
intended to replace Council Regulation (EEC) No 2913/92 of 12 October 1992
establishing the Community Customs Code[5].

(2)       On 20 February 2012, the
Commission submitted to the European Parliament and the Council a proposal[6] for a Regulation laying down the Union
Customs Code, in the form of a recast of Regulation (EC) No 450/2008, to
replace it before its ultimate date of application. However, the ordinary
legislative procedure cannot be completed in time for adoption of that proposed
Regulation and consequently its entry into force before the ultimate deadline
of 24 June 2013. As a consequence, in the absence of any corrective
legislative action, Regulation (EC) No 450/2008 would apply on that date and Regulation
(EEC) No 2913/92 would be repealed. That would generate legal uncertainty about
the customs legislation actually applicable and be an obstacle to maintaining a
comprehensive and consistent Union legal framework for customs matters pending
the adoption of the proposed Regulation.

(3)       To prevent such serious difficulties
with the customs legislation of the Union and provide the legislature with adequate
time to complete the process of adoption of the Union Customs Code, the
ultimate date of application of Regulation (EC) No 450/2008, as laid down in
the second subparagraph of its Article 188(2), should be postponed. The new
date of application considered appropriate for that purpose is 1.11.2013,

HAVE ADOPTED THIS REGULATION:

Article 1

In the second subparagraph of Article
188(2) of Regulation (EC) No 450/2008, the date ‘24 June 2013’ is
replaced by ‘1.11.2013’.

Article 2

This Regulation shall enter into force on
the first day following that of its publication in the Official Journal of
the European Union.

This Regulation shall be binding
in its entirety and directly applicable in all Member States.

Done at Brussels,

For the European Parliament                       For
the Council

The President                                                 The
President

[1]               OJ L 145, 4.6.2008, p. 1.

[2]               COM(2012) 64 final.

[3]               OJ C , , p. .

[4]               OJ L 145, 4.6.2008, p. 1.

[5]               OJ L 302, 19.10.1992, p. 1.

[6]               COM(2012) 64 final.